The extra-budgetary fund for the development of the construction industry shall operate from September 1, 2021, to December 31, 2025.
Construction customers shall be obliged to provide for an allocation in the amount of 1% of the cost of construction works performed by contractor organizations on their own in the reporting month for construction projects in construction contracts. If this is not done, the customer shall pay allocations from his net profit.
The allocation in the amount of 1% should be provided for in the consolidated estimated calculation of the cost of construction of objects, in the unchanged agreed (contract) price for the construction of the object.
The obligation of the customers shall apply to the objects, the construction of which begins on September 1, 2021. We consider that if a consolidated estimate was prepared and approved before September 1, a construction contract was concluded and the contractor started the work, then it shall not be required to include the terms of deductions in the contract.
More information can be found here:
https://www.facebook.com/100821607928430/posts/517279619615958/?d=n